What is the meaning of (1) on the special seal for invoice
After receiving the VAT invoice from the same enterprise, the invoice seal is stamped with such numbers as (1) and (2), but the company name and taxpayer identification number of the invoice seal are the same. I believe many accountants have encountered this situation. What does (1) on the special invoice seal mean?
What do (1) and (2) on the special seal for invoices mean?
Some enterprises have many businesses and will use more than one special seal for invoices. According to the Announcement of the State Administration of Taxation on Issues Related to the Format of Special Seal for Invoices (No. 7 Announcement of the State Administration of Taxation in 2011), taxpayers who use multiple special seals for invoices should publish a serial code, such as "(1), (2)...", directly below each special seal for invoices.
After receiving an invoice, the deduction sheet is stamped with the invoice seal (1), while the invoice sheet is stamped with the invoice seal (2). Is such invoice compliant?
Answer: As long as the company name and the taxpayer identification number of the invoice stamp on the two sheets really belong to the same invoicing party, the invoice received is in line with the regulations and does not need to be returned to the other party for re issuance.
Does VAT electronic invoice need special invoice seal?
Answer: According to Article 3 of the Announcement of the State Administration of Taxation on Issues Related to the Promotion of Electronic Ordinary VAT Invoice Issued through the VAT Electronic Invoice System (No. 84 in 2015), if the issuer and recipient of the electronic ordinary VAT invoice need paper invoices, they can print the format documents of the electronic ordinary VAT invoice by themselves. Its legal effect, basic purpose The basic use regulations are the same as the VAT ordinary invoice supervised by the tax authority.
That is to say, the electronic signature (i.e. special seal for invoice) generated by the invoicing system already exists on the corresponding position of the electronic invoice, and no additional special seal for invoice is required. Both the invoicer and the invoicee can print it by themselves.
What will be the impact if the special seal for invoice is not affixed as required?
According to Article 35 of the Measures of the People's Republic of China for the Administration of Invoices, if an invoice should be issued but it is not issued, or if an invoice is not issued in one time in all copies according to the prescribed time limit, order and column, or if the special seal for invoice is not affixed, the tax authority shall order it to correct and may impose a fine of less than 10000 yuan; The illegal gains shall be confiscated.
